Time of Supply in case of delay in issue of Invoice

Goods and Services Tax - GST - By: - CA Akash Phophalia - Dated:- 13-12-2017 - The time of issue of invoice is guided by the provisions of Section 31 and Section 12 of the CGST Act 2017. As the law is new therefore it is right to reproduce the releva .....

section 31,to issue the invoice with respect to the supply;or……… Section 31 (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient,where the supply invo .....

scribed. Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed .....